An annual compliance calendar for a private limited company is the simplest way to avoid late fees, notices and the scramble that hits many small companies every September. A private limited company in India files with at least four authorities: the Ministry of Corporate Affairs (MCA), the income tax department, the GST network and, if it has employees, the PF and ESI organisations, plus state-level departments. This guide organises the recurring obligations month by month, lists the event-based filings, highlights the penalties, and ends with a checklist you can adapt. Due dates are periodically extended or changed, so confirm each date with your company secretary or chartered accountant.
How Compliance Is Organised
It helps to group obligations by frequency:
- Monthly: GST returns and payment, TDS and TCS deposit, PF and ESI contributions, professional tax in applicable states.
- Quarterly: TDS and TCS returns, advance tax instalments, board meetings.
- Half-yearly: MSME-1 return for outstanding dues to micro and small enterprises (where applicable).
- Annual: financial statements, statutory audit, AGM, MCA annual filings, income tax return, tax audit, GST annual return, director KYC.
- Event-based: changes in directors, share capital, registered office, auditors, charges on assets, and more.
A note on the new Income-tax Act
The Income-tax Act, 2025 replaced the 1961 Act from 1 April 2026. Among other changes, it uses the single concept of a "tax year" in place of "previous year" and "assessment year", and section numbers have changed. The broad compliance rhythm of advance tax, TDS, returns and audits continues, but forms and section references may differ from what your team is used to, so update templates and checklists.
Monthly Compliance Calendar
| Due date (typical) | Obligation | Applies to |
|---|---|---|
| 7th of next month | Deposit TDS and TCS deducted in the month (March deductions have a later date) | Companies deducting tax at source |
| 11th of next month | GSTR-1 (outward supplies) for monthly filers | GST registered, monthly |
| 13th of next month | GSTR-1 for quarterly (QRMP) filers, for the quarter | QRMP scheme filers |
| 15th of next month | PF and ESI contribution payment and returns | Covered establishments |
| 20th of next month | GSTR-3B and tax payment for monthly filers | GST registered, monthly |
| 22nd or 24th after quarter | GSTR-3B for QRMP filers, depending on state | QRMP scheme filers |
| State-specific | Professional tax deduction and payment | States levying professional tax |
Quarterly Compliance Calendar
| Due date | Obligation |
|---|---|
| 15 June | First advance tax instalment (at least 15% of estimated tax) |
| 15 September | Second instalment (cumulative 45%) |
| 15 December | Third instalment (cumulative 75%) |
| 15 March | Fourth instalment (cumulative 100%) |
| 31 July, 31 October, 31 January, 31 May | Quarterly TDS returns for the preceding quarter |
| 15 days after quarter end | Quarterly TCS returns |
| Through the year | Board meetings: at least four a year with no more than 120 days between two meetings; small companies and OPCs need at least one meeting in each half of the year with a gap of at least 90 days |
Worked advance tax example
A hypothetical company estimates taxable profit of ₹80 lakh for the tax year at an effective rate of 25.168%, so estimated tax is about ₹20.13 lakh. Instalments: by 15 June, ₹3.02 lakh (15%); by 15 September, cumulative ₹9.06 lakh (45%); by 15 December, cumulative ₹15.10 lakh (75%); by 15 March, the full ₹20.13 lakh. Shortfalls attract interest, so revisit profit estimates every quarter, especially in a strong year.
Annual Compliance Calendar, Month by Month
| Month | Key annual items |
|---|---|
| April | Close books for the year; MSME-1 half-yearly return for October to March (due 30 April); plan audit timetable |
| May | Q4 TDS return (31 May); start statutory audit fieldwork; LLP group entities file Form 11 |
| June | Issue Form 16 and Form 16A to employees and deductees (by 15 June); first advance tax; DPT-3 return of deposits and outstanding loans (30 June) |
| July | Q1 TDS return (31 July); finalise audited financial statements; board meeting to approve accounts and notice of AGM |
| August | Circulate AGM notice and annual report; prepare tax audit if applicable |
| September | AGM by 30 September (within six months of year end); tax audit report (30 September, if applicable); second advance tax; director KYC per current MCA rules |
| October | AOC-4 within 30 days of AGM; ADT-1 within 15 days of AGM where an auditor is appointed; MSME-1 for April to September (31 October); income tax return for audited companies (31 October); Q2 TDS return |
| November | MGT-7 or MGT-7A within 60 days of AGM; transfer pricing report and return where applicable (30 November) |
| December | GSTR-9 annual return and GSTR-9C reconciliation where applicable (31 December); third advance tax |
| January | Q3 TDS return (31 January) |
| February | Budget review; plan for year-end closing and physical stock count |
| March | Final advance tax (15 March); year-end stock count, provisions, fixed asset verification |
Director KYC
Directors holding a DIN have historically filed DIR-3 KYC every year by 30 September, with a ₹5,000 fee for late filing. MCA has moved towards a less frequent KYC cycle with a different due date, so check the current requirement on the MCA portal before relying on either schedule.
MGT-7A for small companies
Small companies and One Person Companies file the simpler MGT-7A annual return. Others file MGT-7. Whether your company is "small" depends on paid-up capital and turnover thresholds defined in the Companies Act and rules, which have been revised upwards over time.
Event-Based Filings
| Event | Form | Typical time limit |
|---|---|---|
| Commencement of business for a newly incorporated company with share capital | INC-20A | Within 180 days of incorporation |
| Appointment or resignation of director | DIR-12 | Within 30 days |
| Allotment of shares | PAS-3 | Within 30 days |
| Increase in authorised capital | SH-7 | Within 30 days |
| Change of registered office within state | INC-22 | Within 30 days |
| Creation or modification of charge (loans secured on assets) | CHG-1 | Within 30 days, extendable with additional fees |
| Special resolutions | MGT-14 | Within 30 days |
| Change in significant beneficial ownership | BEN-2 | Within 30 days of declaration |
Penalties for Missing Deadlines
- MCA annual filings: AOC-4 and MGT-7 or MGT-7A attract an additional fee of ₹100 per day of delay for each form, with no upper cap. A filing delayed by a year can cost over ₹36,000 per form, plus possible penalties on the company and officers.
- GST returns: late fees per day of delay (capped based on turnover) plus interest on late tax payment.
- TDS: interest for late deduction or deposit, late filing fees per day for returns, and disallowance of the related expense in some cases.
- Advance tax: interest for shortfall and deferment.
- Persistent non-filing: can lead to the company being struck off and directors being disqualified.
Penalties and rates are revised from time to time, so check current provisions.
Building Your Own Compliance System
- List every registration the company holds: CIN, PAN, TAN, GSTINs by state, PF and ESI codes, professional tax, Shops and Establishment, import-export code, Udyam.
- Create a master calendar with every recurring date and an owner for each item.
- Set reminders 7 and 2 days before each due date.
- Keep a compliance tracker recording the filing date, acknowledgement number and challan for each obligation.
- Review monthly in a 15-minute meeting with your accountant or CS.
- Maintain statutory registers (members, directors, charges) and minutes books continuously, not at year end.
- Close the books monthly so year-end audits and annual returns are not a three-month exercise.
Common Compliance Mistakes in Small Companies
- Treating the AGM as a formality and missing the AOC-4 and MGT-7 deadlines that follow it
- Not filing DIR-12 when a director resigns, leaving them on record
- Forgetting CHG-1 when a bank loan is secured on company assets
- Missing MSME-1 despite owing micro or small suppliers beyond 45 days
- Paying GST and TDS late because cash planning ignores statutory dates; see our guide to cash flow management for small business
- Assuming the auditor handles all filings; most auditors do not file MCA or GST returns unless engaged to
Annual Compliance Checklist
- Monthly: GST returns, TDS deposit, PF, ESI, professional tax
- Quarterly: TDS returns, advance tax, board meetings
- Half-yearly: MSME-1 if dues to MSEs exceed 45 days
- Annual: audit, AGM, AOC-4, MGT-7 or MGT-7A, ADT-1 if applicable, ITR, tax audit, GSTR-9, DPT-3, director KYC, Form 16
- Event-based: DIR-12, PAS-3, SH-7, CHG-1, MGT-14, INC-22 as triggered
Where Software Helps
Most filings depend on accurate, closed books. Fininvo ERP supports accounting, GST-ready invoicing and financial statements and trial balance that your auditor and CS can work from, and Fininvo Payroll handles PF, ESI and TDS on salaries. Explore pricing. This calendar is general information, not legal or tax advice; due dates change, so verify with official portals and your advisers.
Frequently Asked Questions
Does a private limited company with no revenue still need to file returns?
Yes. A company must hold its AGM (or meet the requirements applicable to it), get its accounts audited and file annual returns and income tax returns even with zero turnover, unless it is formally closed or applies for dormant status.
What is the due date for AOC-4 and MGT-7?
AOC-4 is due within 30 days of the AGM and MGT-7 or MGT-7A within 60 days of the AGM. With an AGM on 30 September, that means 29 October and 29 November respectively.
Is MSME-1 mandatory for all companies?
Only for companies that have outstanding dues to micro or small enterprise suppliers for more than 45 days from acceptance, as specified in the MCA order. It is filed half-yearly.
Can I file MCA forms myself?
Many forms can be filed by the company with a director's digital signature, but some require certification by a practising professional. Most small companies engage a CS or CA for accuracy.
Share this article
Ready to automate your business?
Start your 14-day free trial and experience the power of unified ERP, HR, and Payroll.
Start Free Trial